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When recording a debit entry into a journal you must always list the debit first. The credit needs to be second and should always be indented.
a journal entry must include atleast one debit and one credit account to be a legal journal entry.
journal entries can be undone by reversing the original entries by credit the debit account and debit the credit account.
Debit Cash Credit Sales
[Debit] Cash [Credit] Donation
Parent company journal entry Debit cash | Credit accounts payable - rent Holding company journal entry Debit accounts receivable - rent | Credit cash
Debit Expense Credit Bank
[Debit] Dividend [Credit] Cash
debit cash credit bank
[Debit] Cash [Credit] Donations
You record he credit entry for transaction (a) 5/1 in the journal as
Accounting: A journal entry that has more than one debit or credit value